Module Five

Charitable Gifting Methods: Charitable Remainder Trust

A complete overview of the income, gift, and estate tax consequences associated with Charitable Remainder Trusts will be presented. Discussion Includes:

  • Present value computation
  • Cash flow analysis
  • Suitable gift assets
  • Administration and other operational considerations and application of CRT planning strategies to individual and corporate planning objectives.

International Gift Planning

Focus on the International Gift Planning process.

  • International Gift Planning - Grants by U.S. charities for use abroad, rules governing international grant making by U.S. public charities and private foundations
  • Gift Planning for U.S. Citizens - Gift arrangements for gifts by U.S. citizens to non-U.S. public charities and how to maximize the tax benefits
  • Aliens - Structuring gifts from non-resident aliens to U.S. charities
  • Special Tax Considerations for Residential and Non-residential Aliens - Income tax, estate, and gift tax rules
  • Special Treaty Variations - Canada, Mexico, and Israel


Class Dates:    2020-2021 Dates- May 17-18, 2021 8AM-5PM  Via Zoom Course Number: 0105


Fee $975